BLM81075 - Sale of lessor companies and similar arrangements: partnerships: quantifying the PM amount
This figure is calculated in the same way as for a company carrying on a business of leasing on its own account. See BLM80515
The following modifications are made to section 400:
- 바카라 사이트˜Relevant company바카라 사이트™ is read as a reference to the partnership.
- 바카라 사이트˜Associated company바카라 사이트™ is read as 바카라 사이트˜qualifying company.
In calculating the PM figure, adjustments are made to include plant or machinery assets transferred into the partnership from qualifying companies at the start of the day.
A 바카라 사이트˜qualifying company바카라 사이트™ is:
- the partner company that you are considering
- any company which is an associated company of that partner company
- any other partner company whose interest in the business falls
- any other partner company in relation to which there is a qualifying change of ownership on the day; and
- any company which is an associated company of any other partner company mentioned in (c) or (d).
See BLM81040.